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UNION BANK LTD. versus FEDERATION OF PAKISTAN

Circular No. 12 of the Income Tax Ordinance, 1979 section 53, 8, 2 (13) and 3 of the CBR 12 of 1997, 1987, 198 1987, is not one of the powers of the Central Board of Revenue, which has jurisdiction. Is. In order to translate any provision of the Income Tax Ordinance 1979, the Central Board of Revenue, it was advised to refrain from issuing any circular which affects the decision of the Adjusting Authority of the High Court. Has declared the CBR circular no: 13 of 1997 dated 299 1997. The direction of adjusting appellate authorities under the Income Tax Ordinance, 1979 has no legal effect whatsoever in their mind, irrespective of the said circular, depending on the applicable law and the facts of each case. Will decide the pending matters. criminal advocate from Lakki Marwat lawyer